# Subsidiary Ledgers

A subsidiary ledger, or subledger, breaks out a single general ledger account into subgroups that share common information. Find out more about subsidiary ledgers and their controlling accounts in this tutorial. Continue reading

A subsidiary ledger, or subledger, breaks out a single general ledger account into subgroups that share common information. Find out more about subsidiary ledgers and their controlling accounts in this tutorial. Continue reading

Knowing the different methods of calculating depreciation isn’t enough for an accountant, you also need to create a depreciation schedule. Here’s how you do it. Continue reading

Depreciation is the periodic, systematic expiration of the cost of a company’s fixed assets (except for land). Learn more about what depreciation is and is not in this tutorial. Continue reading

This Formula Solver walks you through the steps for calculating depreciation with the Units-of-Production method. Use your own values for purchase price, salvage value, expected lifetime units, and current year units to check your homework answers. Continue reading

This Formula Solver walks you through the steps to calculate depreciation with the double declining balance method. Use your own numbers for the current value, salvage value, and years of life to find the depreciation for an asset in the current year. Continue reading

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